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In 19th century Scotland, the demand for dead bodies for medical dissection was such that 'The Resurrectionists' were only too willing to try anything to supply the required cadavers. When cemeteries increased their security to stop the grave robbing, Burke and Hare came up with an obvious solution.
Their first actual victim was already dying and they used drink to help him on his way.
With the elderly Simpson, she was already drunk, so they gave her more, and then suffocated her...